How are missed prayers and fasts to be made up on behalf of the deceased, and what is to be said when intending to pray and fast on their behalf?

It is not prescribed for the living to pray the obligatory prayers on behalf of the deceased. However, it is permissible for them to dedicate the reward of supererogatory (nafl) prayers to the deceased. As for fasting, it is permissible to fast supererogatory fasts and dedicate their reward to the deceased. If the deceased owed obligatory fasts and died before making them up: if they were unable to make them up, then no fasting or feeding is done on their behalf. If they were able to make them up but died before doing so, then fasting on their behalf is prescribed. If they were unable to fast due to an illness from which recovery was not hoped for and died before feeding the poor, then the feeding should be paid from their estate, an amount of one mudd for each poor person.